The article examines international experience in the formation and functioning of mass appraisal systems using the examples of selected countries. The selected countries include the United States and Sweden, where mass appraisal systems have been successfully operating for several decades, as well as Lithuania and Slovenia, where mass appraisal systems were introduced relatively recently, at the beginning of the 21st century. A comparative analysis and generalization of the main aspects of mass appraisal systems in the selected countries are conducted. In particular, the article addresses legislative regulation of mass appraisal, management of the mass appraisal process (in terms of the distribution of functions and powers among key stakeholders), consideration and analysis of input data related to the economic and physical-technical characteristics of real estate objects, as well as the application of valuation approaches and methods in the appraisal of specific types of real estate.
This article provides a comprehensive analysis of the theoretical, methodological, and institutional aspects of implementing a mass property valuation system in the Republic of Uzbekistan. The study substantiates the limitations of traditional cadastral valuation methods in an economy based on market mechanisms and reveals the necessity of introducing a transparent and automated mass valuation system aligned with international best practices. The paper presents a comparative analysis of individual and mass valuation approaches, highlighting their role in tax base formation and functional differences. The advantages of using GIS technologies, mathematical and statistical models, large-scale data (Big Data), and multiplicative valuation models in the mass valuation process are demonstrated. In addition, ongoing reforms, the regulatory and legal framework, institutional structures, and step-by-step implementation mechanisms of the valuation system are analyzed. The research findings contribute to fair and economically justified property tax assessment, stabilization of budget revenues, and increased transparency in the real estate market.
This article examines the fundamental role of property valuation in the taxation process. A detailed analysis of the methods and approaches used to determine the value of real estate objects, which form the basis for tax calculations, is presented. The differences between individual and mass valuation, their application depending on the volume and quality of information, and the impact of these approaches on the accuracy of tax obligations are discussed.
The study also explores challenges and perspectives associated with valuation methods and their application, emphasizing the importance of reliable and up-to-date information for ensuring the fairness and efficiency of the tax system. Special attention is paid to issues of tax system financing and the role of local budgets in this process. The research aims to improve the relationship between real estate valuation and tax regulation, as well as to identify potential ways to optimize processes for enhancing their transparency and fairness.
Today, the most effective organization of mass production in all industries, in particular in textile enterprises. In market conditions, continuous production planning is advisable. Creation of new high-tech jobs, technical and technological renewal of enterprises, introduction of a progressive "cluster model" by ensuring high and sustainable growth rates of the textile industry in the country, attracting and mastering foreign direct investment, production and export of competitive products, implementation of strategically important modernization projects. Systematic work is being carried out to further deepen the structural reorganization aimed at In this article, the factors and methods of increasing the efficiency of investment flows into textile enterprises will be considered and analyzed.
The transport system is one of the important factors in the development of the national economy. This article analyzes the contribution of the transport system to trade, industrial growth, employment and regional development by improving the efficiency of mass goods production, regular rapid and safe delivery of large volumes of goods over long (almost unlimited) distances provided by modern transport in any weather. In addition, the article analyzes the advantages and disadvantages of the types of transport and their shares in the volume of foreign trade. Then, the role of railway transport in increasing the export potential was determined and proposals for the development of railway transport were developed
In this article , the industrial development mechanism developed to increase the industrial potential of Namangan region is proposed. Scientific proposals and practical recommendations aimed at complex-innovative development of Namangan region have been developed. The connection between the industry and the socio-economic development of the region, its impact on economic growth and the well-being of the population is scientifically based. The current state of socio-economic development trends in the region is evaluated. The main factors and characteristics of the development of economic growth and increase in population income are described with a deep analysis of the existing natural economic potential